Chapter 164
AN ACT AUTHORIZING THE TOWN OF WESTPORT TO ASSESS ADDITIONAL AMOUNTS OF REAL ESTATE AND PERSONAL PROPERTY TAXES TO PAY CERTAIN MEDICAL EXPENSES INCURRED BY CERTAIN PUBLIC SAFETY PERSONNEL

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same as follows:
SECTION 1. (a) Notwithstanding section 21C of chapter 59 of the General Laws or any other general or special law, the board of selectmen of the town of Westport may seek voter approval for the town to assess an additional amount of real estate and personal property taxes, not to exceed $500,000 in a fiscal year, in excess of the amount otherwise permitted by law, for the purpose of funding payment of legally-obligated medical expenses incurred by certain town of Westport public safety personnel resulting from injuries sustained in the line of duty or for debt issued for that purpose.
(b) Prior to October 1 of each year, the town shall notify the director of accounts in the department of revenue of the amount the board of assessors shall raise on the tax rate for that purpose.
(c) Such authorization shall remain in effect as long as there are outstanding legally obligated medical expenses incurred by certain town of Westport public safety personnel resulting from injuries sustained in the line of duty.
SECTION 2. (a) The town of Westport may establish a special purpose fund to be maintained by the town treasurer into which shall be deposited such additional amounts received pursuant to section 1. Interest earned on the proceeds of the fund shall remain in the fund. Any additional amount assessed each year shall be considered an amount approved under paragraph (i½) or (k) of section 21C of chapter 59 of the General Laws for the purposes of calculating the total taxes assessed pursuant to paragraph (a) of said section 21C of said chapter 59 or the maximum levy limit pursuant to paragraph (f) of said section 21C of said chapter 59.
(b) Money from the fund may be expended for payment of legally-obligated medical expenses incurred by certain town of Westport public safety personnel resulting from injuries sustained in the line of duty or for debt issued for that purpose. The proceeds of the fund may be expended by the board of selectmen without further authorization or appropriation.
(c) The fund shall be maintained as long as there are outstanding legally-obligated medical expenses incurred by certain town of Westport public safety personnel resulting from injuries sustained in the line of duty.
(d) When the fund is closed, the proceeds remaining in the fund shall be allocated by the town of Westport to reduce the tax levy in accordance with instructions received from the director of accounts in the department of revenue.
SECTION 3. Any question submitted to the voters pursuant to this act shall be worded as follows:
“Shall the Town of Westport be allowed to assess an additional amount of real estate and personal property taxes, not to exceed $500,000.00 in any fiscal year, for the purpose of funding payment of legally-obligated medical expenses incurred by certain Town of Westport public safety personnel resulting from injuries sustained in the line of duty or for debt issued for that purpose?
YES _______ NO _______ ?”
SECTION 4. This act shall take effect upon its passage.